I am a mechanic and I have a statement from the tool company showing what I have paid for tools necessary to do my job this year. Can I deduct these?

[macuser_22]

Not if you are a W-2 employee.   That deduction was eliminated, but very few could take it anyway because it was an itemized deduction first reduced by 2% of your AGI.

[LenaH · Accepted solution]

No. Job-related expenses for employees are no longer deductible on most people’s federal return in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress passed and the President signed into law on December 22, 2017.

However, job-related expenses may be deductible in your state. Expenses that qualify for this deduction are those the IRS considers "ordinary and necessary" for work, like uniforms, tools, union dues, licenses, and travel between job sites.

Please follow the instructions on the page Where do I enter job-related employee expenses? (Form 2106)Where do I enter job-related employee exp... and depending on your resident state, you may be eligible for a deduction. 

@lukebuiltit